问题 问答题

A department store made an announcement in the local newspaper to launch a bonus sale promotion in July 2008. Under this promotion plan any consumer who bought commodities for RMB 200 yuan would be granted one bonus coupon with a particular number for a lucky-draw. The lucky-draw would be made publicly on 31 July 2008. During July Mr Zhou received five coupons for buying commodities totalling more than RMB 1,000 yuan in the department store.On 31 July 2008 the department store made the lucky-draw in public and announced all the numbers of coupons in winning the bonus.On 2 August 2008 the department store put a written notice on the notice board in the front of its premises, stating that the winners should come to cash the bonus before 10 August 2008, otherwise they should be regarded as automatically giving up the bonus.On 12 August 2008 Mr Zhou got to know the lucky number on one of his coupons was the same as the lucky number for the first class bonus of RMB 5,000 yuan. He went to the department store to cash the bonus but was refused by the department store on the grounds that he was too late to take the bonus.Required:Answer the following questions in accordance with the relevant provisions of the Contract Law of China and give your reasons for your answers:

(c) State the legal nature of the department store’s public notice indicating the time limit for cashing the bonus after the lucky-draw and whether the notice was in accordance with the law. (4 marks)

答案

参考答案:

单项选择题


(由单选和多选组成。)

某卷烟厂为增值税一般纳税人,主要生产销售卷烟,2008年6月发生下列经济业务:
(1) 向某农业生产企业购买烟叶一批,支付价款500000元,按规定缴纳烟叶税10000元,取得增值税普通发票,已验收入库;
(2) 将上述收购的烟叶一部分(账面成本为220000元)发给外地一家烟丝加工厂,加工烟丝,加工厂提供香料一批,加工后直接发给烟厂,收取不含税加工费82000元,开具增值税专用发票(受托方没有同类产品售价);
(3) 购进卷烟纸一批,取得增值税专用发票,注明价款110000元;供货方转来代垫运费的运费发票注明运费7500元,建设基金500元,装卸费700元,款项已付,货物已入库;
(4) 卷烟厂外购—批香料,不含税价款200000元,取得专用发票;将外购香料15%发给职员作节日礼物;
(5) 将上月购进的部分A种烟丝作为福利发给本厂职工—批,原进项税额已无法准确确定,已知该批烟丝实际采购成本为18000元,同种等量烟丝的市场售价为37000元;将购进A种烟丝在某交易会赠送给一烟草企业作推广,账面成本为20000元;
(6) 销售A牌卷烟20箱(每标准箱五万支,下同),每箱不含税销售价格12500元,收取包装物押金8100元,并已单独记账;
(7) 销售B牌卷烟15箱,每箱不含税销售价格为10000元;
(8) 上月收取的包装A牌卷烟的包装物押金7000元已逾期,包装物未收回,押金不予退还;
(9) 将A牌卷烟10箱移送本厂设在本市的非独立核算门市部,出厂销售价每箱12500元,零售价(含税)每箱15000元,门市部本月已售出5箱;
(10) 从国外购进两箱卷烟作研究使用,每箱到岸价格为28000元,缴纳了相关税金后,海关开具了完税证明。
(已知消费税适用税率为:进口关税税率22%;卷烟定额税率为每标准箱150元;比例税率为每标准条对外调拨价格在50元以上(含50元)的,税率45%,50元以下的,税率 30%,烟丝税率30%。)
根据上述资料回答下列问题:

进口业务缴纳的增值税和消费税合计为( )元。

A.65432.28

B.70135.36

C.71465.42

D.77653.45

多项选择题